Delaware Code Title 30 Sec. 1114 – Child care and dependent care expense credit
(a) A resident individual shall be entitled to a credit against that individual’s tax otherwise due under this chapter in the amount of 50 percent of the child and dependent care expense credit allowable for federal income tax purposes for the same tax year. In no event shall the allowable credit under this subsection exceed the tax otherwise due under this chapter.
Terms Used In Delaware Code Title 30 Sec. 1114
- Child: means a person who has not reached the age of 18 years. See Delaware Code Title 1 Sec. 302
- Dependent: A person dependent for support upon another.
- Tax: shall be deemed also to refer to license fees imposed under Part III of this title. See Delaware Code Title 30 Sec. 502
- Taxable: means any person, fiduciary, association of persons, syndicate, joint venture or copartnership subject to making return or to payment of tax imposed by this title. See Delaware Code Title 30 Sec. 101
- Year: means a calendar year, and is equivalent to the words "year of our Lord. See Delaware Code Title 1 Sec. 302
(b) In the case of spouses who file a joint federal return but who elect to determine their Delaware taxes separately, the credit allowed pursuant to this subsection may only be applied against the tax imposed on the spouse with the lower taxable income, computed without regard to such credit, and shall not exceed such tax.
65 Del. Laws, c. 202, § ?1; 66 Del. Laws, c. 411, § ?1; 70 Del. Laws, c. 186, § ?1;